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Articles by CA S K MISHRA

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GST on inter-unit or inter-branch supply of goods or services

  CA S K MISHRA    09 August 2021 at 09:04

As per Sec 25(4) of CGST Act, 2017 every branch/office of a company/entity having a separate GSTIN belonging to one legal entity is a distinct person, whether located in the same state or different states.

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Posted in GST |   15861 Views


Sec 194-O: TDS by e-Commerce operator

  CA S K MISHRA    25 November 2020 at 14:43

U/s 194-O w.e.f from 1st Oct 2020, an e-Commerce operator is required to deduct TDS for facilitating any sale of goods or providing services through an e-Commerce participant,

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Posted in Income Tax  10 comments |   11049 Views


FAQs on TDS under GST [Sec 51 of CGST Act, 2017]

  CA S K MISHRA    23 November 2020 at 12:45

The GST Law mandates TDS u/s 51 of the CGST/SGST Act 2017, u/s 20 of the IGST Act, 2017, and u/s 21 of the UTGST Act, 2017. The GST Council also recommended the introduction of TDS from 01.10.2018.

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Posted in GST  1 comments |   7887 Views


GST on Sale of Scrap materials

  CA S K MISHRA    17 August 2020 at 10:11

The term "Scrap" has not been defined any where in the GST Laws. As such one can derive its meaning as per normal business or commerce parlance.

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Posted in GST |   39753 Views


Registration under GST for works contract

  CA S K MISHRA    21 August 2019 at 10:49

The registration under GST is PAN based and State-specific. Every taxable person (subject to threshold limit) is required to obtain a PAN based registration in ..

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Posted in GST  3 comments |   14700 Views


New return filing system under GST

  CA S K MISHRA    10 August 2019 at 12:17

IntroductionThe roll out of GST has been a landmark achievement with respect to unifying multiple central and state taxesbarring a few goods / sectors and avail..

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Posted in GST  6 comments |   17730 Views


GST Audit - An overview

  CA S K MISHRA    02 July 2019 at 10:58

INTRODUCTIONGoods & Services tax (GST) is a comprehensive, destination based indirect tax levied on manufacture, sale and consumption of goods & service

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Posted in GST |   7017 Views


Reverse Charge (RCM) U/s 9(4) of CGST Act,2017

  CA S K MISHRA    28 May 2019 at 11:32

The Charging section is a must in any tax law for levy and collection of tax. Before imposing any tax, it must be ensure that the transaction falls within the a..

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Posted in GST  3 comments |   24168 Views


GST on sale or leasing of land

  CA S K MISHRA    07 January 2019 at 10:55

The taxable event in GST is �supply� of goods or services or both. So a transaction to become taxable it must covers within the meaning & scope

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Posted in GST  1 comments |   7923 Views


TDS/TCS provision under GST effective from 1st October 2018

  CA S K MISHRA    14 September 2018 at 12:19

Central Government vide notification No.50-Central Tax-Dated 13-09-2018 & notification No.51-Central Tax-Dated 13-09-2018 has appointed 1st day of October 2

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Posted in GST  29 comments |   21135 Views




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